<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01//EN" "http://www.w3.org/TR/html4/strict.dtd">
<html>
 <head>
  <title>Tag DIV</title>
  <style type="text/css">
   .block1 { 
    width: 200px; 
    background: #ccc;
    padding: 5px;
    padding-right: 20px; 
    border: solid 1px black; 
    float: left;
   }
   .block2 { 
    width: 200px; 
    background: #fc0; 
    padding: 5px; 
    border: solid 1px black; 
    float: left; 
    position: relative; 
    top: 40px; 
    left: -70px; 
   }
  </style> 
 </head>
 <body>

  <div class="block1"><p>Lorem ipsum dolor sit amet, consectetuer 
   adipiscing elit, sed diem nonummy nibh euismod tincidunt ut lacreet 
   dolore magna aliguam erat volutpat.</p></div>
  <div class="block2">Ut wisis enim ad minim veniam, quis nostrud 
   exerci tution ullamcorper suscipit lobortis nisl ut aliquip ex 
   ea commodo consequat.</div> 

 </body>
</html>